Value-Added Tax Act 1972:

section 30(5)(b)(i)

section 38 of the Capital Acquisitions Tax Act 1976

section 48 of the Capital Acquisitions Tax Consolidation Act 2003

section 30(5)(b)(ii)

section 38

section 48

The Rules of the Superior Courts (S.I. No. 15 of 1986) :

Order 79, rule 84

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

Order 80, rule 85

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

Ethics in Public Office Act 1995:

section 2(4)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

Taxes Consolidation Act 1997:

section 8(1)(c)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 176(1)(b)(i)(I)

section 21 of the Capital Acquisitions Tax Act 1976

section 30 of the Capital Acquisitions Tax Consolidation Act 2003

section 577(5)(a)(ii)(I)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 577(5)(a)(ii)(II)

section 55

section 77

section 39 of the Finance Act 1978

section 77(6) and (7) of the Capital Acquisitions Tax Consolidation Act 2003

section 730GB

section 63 of the Finance Act 1985

section 104 of the Capital Acquisitions Tax Consolidation Act 2003

section 739G(5)

section 63 of the Finance Act 1985

section 104 of the Capital Acquisitions Tax Consolidation Act 2003

section 747E(5)(a)

section 63 of the Finance Act 1985

section 104 of the Capital Acquisitions Tax Consolidation Act 2003

section 811(1)(a), in paragraph (iv) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 818(c)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 825(1)(c)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 858(1)(a), in paragraph (vi) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 859(1), in paragraph (f) of the definition of “the Revenue Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 887(1), in paragraph (d) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 912(1), in paragraph (f) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 917D(1), in paragraph (e) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1002(1)(a), in paragraph (vi) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1003(1)(a), in paragraph (iii) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitons Tax Consolidation Act 2003

section 1006(1), in paragraph (d) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1006A(1), in paragraph (e) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1078(1), in paragraph (f) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1079(1), in paragraph (f) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1086(1), in paragraph (d) of the definition of “the Acts”

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

section 1089(2)

section 41 of the Capital Acquisitions Tax Act 1976

section 51 of the Capital Acquisitions Tax Consolidation Act 2003

section 1104(5)

Capital Acquisitions Tax Act 1976

Capital Acquisitions Tax Consolidation Act 2003

Stamp Duties Consolidation Act 1999 :

section 19

section 15 of the Capital Acquisitions Tax Act 1976

section 26 of the Capital Acquisitions Tax Consolidation Act 2003

section 91(2)(b)(ii)

section 16 of the Capital Acquisitions Tax Act 1976

section 27 of the Capital Acquisitions Tax Consolidation Act 2003

section 92(1)(b)(ii)

section 16 of the Capital Acquisitions Tax Act 1976

section 27 of the Capital Acquisitions Tax Consolidation Act 2003

section 92B(3)(b)(ii)

section 16 of the Capital Acquisitions Tax Act 1976

section 27 of the Capital Acquisitions Tax Consolidation Act 2003

Finance (No. 2) Act 2000:

section 5(1), definition of “Act of 1976”

“Act of 1976” means the Capital Acquisitions Tax Act 1976

“Act of 2003” means the Capital Acquisitions Tax Consolidation Act 2003

section 5(1), in the definition of “date of the disposition”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “discretionary trust”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “disponer”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “disposition”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “donee”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “entitled in possession”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “gift”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “interest in expectancy”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “limited interest”

section 2 of the Act of 1976

section 2 of the Act of 2003

section 5(1), in the definition of “on a death”

section 3 of the Act of 1976

section 3 of the Act of 2003